June 5, 2007, Introduced by Senators BASHAM, GLEASON, ANDERSON, JELINEK, KUIPERS, BARCIA, BIRKHOLZ, VAN WOERKOM and ALLEN and referred to the Committee on Finance.
A bill to amend 1895 PA 1, entitled
"An act to provide for the incorporation of Masonic Associations;
and to impose certain duties upon the department of commerce,"
(MCL 457.221 to 457.227) by adding section 4b.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 4b. (1) Except as limited by subsections (2) and (3),
real property owned and occupied by a corporation incorporated
under this act and used by that corporation for nonprofit
charitable purposes is exempt from the collection of taxes under
the general property tax act, 1893 PA 206, MCL 211.1 to 211.155.
(2) Real property used for commercial or for-profit purposes
is presumed not to be used for nonprofit charitable purposes.
(3) Real property exempt under subsection (1) is not exempt
from the following taxes:
(a) Taxes levied for school operating purposes under section
1211 of the revised school code, 1976 PA 451, MCL 380.1211.
(b) Taxes levied under section 3 of the state education tax
act, 1993 PA 331, MCL 211.903.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No. 566
of the 94th Legislature is enacted into law.